Tytuł pozycji:
CONCEPTUAL APPROACHES TO FORMATION AND DEVELOPMENT OF TAX SYSTEM OF UKRAINE (Kontseptualni pidkhody do formuvannia ta rozvytku podatkovoi systemy Ukrainy)
The main conceptual trends of the domestic tax system reforms, based on the change of taxes structure and composition, have been studied. Optimization of correlation of direct and indirect taxes, improvement of the normative-legal base in the sphere of taxation and simplification of the forms of tax declaring has been proposed. The reduction of a tax pressure on investment activity is considered as an important trend of the tax policy formation and implementation